調整分錄
adjusting journal entry
做成明細賬的會計分錄叫普通日記賬要佔時間的變化，遺漏或需報“的書”，而不是通常發布到用於典型週期交易刊物等財務數據（現金收據日記，現金支付日記賬，工資期刊，雜誌銷售等）的條目被張貼到直接在總帳科目，通常會被自身編號，日期，並有一個解釋。例如：＃AJE12003年12月31日，在銀行$ 1,000現金借記卡。信用卡利息收入$ 1,000，記錄對企業銀行賬戶的利息收入在年底，不記錄在現金收入日記賬，但被銀行記。 （交叉引用銀行對賬和帳戶，發現）
An accounting entry made into a subsidiary ledger called the General journal to account for a periods changes, omissions or other financial data required to be reported "in the books" but not usually posted to the journals used for typical period transactions (the cash receipts journal, cash disbursements journal, the payroll journal, sales journal and so on) the entry is posted to the general ledger accounts directly and usually will be numbered itself, dated and have an explanation. Example: AJE# 1 12-31-2003, debit Cash in bank $1,000. Credit interest income $1,000, to record interest income on business bank account at year end, not recorded in cash receipts journal but credited by the bank. (Cross-reference bank reconciliation and account where it was found)